EIN: 910583380
UEI: GSA_MIGRATION
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 27, 2022. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by March 27, 2023 (1248 days ago).
What is a management decision? →Wesley Homes? internal controls over compliance related to infection control expenses were not effective. Questioned costs: None Context: During the audit, it was determined that infection controls expenses reported in Period 2 were also part of the expenses reported in Period 1. Cause: Management did not have a process that included an additional review to ensure costs were not duplicated in multiple periods. Effect: Wesley Homes? internal controls around compliance were not effective. Recommendation: We recommend that management have a review process in place to make sure expenditures are only reported in one period and not duplicated in another reporting period. However, it was noted that Wesley Homes has enough lost revenues to cover the disbursements noted above and retain the grant funding. View of Responsible Management Officials: Management of Wesley Homes will review reported expenses to ensure expenses are not reported in multiple periods in future reporting.
Show full finding ▾Hide full finding ▴2021-001 Federal Agency: U.S. Department of Health and Human Services Federal Program Title: COVID-19 Provider Relief Fund Federal Assistance Listing Number: 93.498 Type of Finding: Significant Deficiency in Internal Control over Compliance Compliance Requirement: Allowable Costs Award Period: Phase 1 and 2 Reporting (January 1, 2020 ? December 31, 2021) Criteria or specific requirement: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and are to be used to prevent, prepare for, and respond to coronavirus and that the funds shall reimburse the recipient only for health care related expenses or lost revenues that are attributable to coronavirus. Condition: Wesley Homes? internal controls over compliance related to infection control expenses were not effective. Questioned costs: None Context: During the audit, it was determined that infection controls expenses reported in Period 2 were also part of the expenses reported in Period 1. Cause: Management did not have a process that included an additional review to ensure costs were not duplicated in multiple periods. Effect: Wesley Homes? internal controls around compliance were not effective. Recommendation: We recommend that management have a review process in place to make sure expenditures are only reported in one period and not duplicated in another reporting period. However, it was noted that Wesley Homes has enough lost revenues to cover the disbursements noted above and retain the grant funding. View of Responsible Management Officials: Management of Wesley Homes will review reported expenses to ensure expenses are not reported in multiple periods in future reporting.
U.S. Department of Health and Human Services Wesley Homes and Subsidiaries (Wesley Homes) respectfully submits the following corrective action plan for the year ended December 31, 2021. Audit period: January 1, 2020 - December 31, 2021 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Health and Human Services 2021-001 Provider Relief Funding ? Assistance Listing No. 93.498 Recommendation: We recommend that Wesley Homes ensure the same expenses are not reported in multiple periods. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Wesley Homes will make sure to not report the same expenses in multiple periods. However, they Wesley Homes has enough unreimbursed expenses and lost revenue in their attestation reports to cover the expenses that were double reported. Name(s) of the contact person(s) responsible for corrective action: Jim Yamamoto, Chief Financial Officer Planned completion date for corrective action plan: December 31, 2022
Lost revenue Option 2 required that all budgets used for the lost revenue calculation were approved prior to March 27, 2020. The fiscal year December 31, 2021, budget was not approved prior to March 27, 2020. Questioned costs: None Context: During our testing, it was noted that Wesley Homes did not set up the lost revenue calculation correctly under Option 2. Cause: Wesley Homes did not think it would be an issue because the selection of Option 2 for lost revenue presentation did not materially change the lost revenue calculation. Effect: The lost revenue calculation in the submission was incorrectly presented under Option 2. Recommendation: We recommend that Wesley Homes document that Option 3 was the appropriate lost revenue method to select as part of its filing. Wesley Homes should put together the required narrative for its records of how the lost revenue calculation was set up and that the alternative method (Option 3) was used. Wesley Homes should ensure the correct lost revenue method is selected for any future submissions. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2021-002 Federal Agency: U.S. Department of Health and Human Services Federal Program Title: COVID-19 Provider Relief Fund Federal Assistance Listing Number: 93.498 Type of Finding: Significant Deficiency in Internal Control over Compliance Compliance Requirement: Allowable Costs Award Period: Phase 1 and 2 Reporting (January 1, 2020 ? December 31, 2021) Criteria or specific requirement: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and are to be used to prevent, prepare for, and respond to coronavirus. The funds shall reimburse the recipients only for health care related expenses or lost revenues that are attributable to coronavirus. Condition: Lost revenue Option 2 required that all budgets used for the lost revenue calculation were approved prior to March 27, 2020. The fiscal year December 31, 2021, budget was not approved prior to March 27, 2020. Questioned costs: None Context: During our testing, it was noted that Wesley Homes did not set up the lost revenue calculation correctly under Option 2. Cause: Wesley Homes did not think it would be an issue because the selection of Option 2 for lost revenue presentation did not materially change the lost revenue calculation. Effect: The lost revenue calculation in the submission was incorrectly presented under Option 2. Recommendation: We recommend that Wesley Homes document that Option 3 was the appropriate lost revenue method to select as part of its filing. Wesley Homes should put together the required narrative for its records of how the lost revenue calculation was set up and that the alternative method (Option 3) was used. Wesley Homes should ensure the correct lost revenue method is selected for any future submissions. Views of responsible officials: There is no disagreement with the audit finding.
U.S. Department of Health and Human Services Wesley Homes and Subsidiaries (Wesley Homes) respectfully submits the following corrective action plan for the year ended December 31, 2021. Audit period: January 1, 2020 - December 31, 2021 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Health and Human Services 2021-002 Provider Relief Funding ? Assistance Listing No. 93.498 Recommendation: We recommend that Wesley Homes document that Option 3 was the appropriate lost revenue method to select as part of its filing. Wesley Homes should put together the required narrative for its records of how the lost revenue calculation was set up and that the alternative method (Option 3) was used. Wesley Homes should ensure the correct lost revenue method is selected for any future submissions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Wesley Homes will make sure to use approved budgets if Option 2 of lost revenue calculations is used in the future, or Wesley Homes will use an alternative method for calculating lost revenues.. Name(s) of the contact person(s) responsible for corrective action: Jim Yamamoto, Chief Financial Officer Planned completion date for corrective action plan: December 31, 2022 If the U.S. Department of Health and Human Services has questions regarding this plan, please call Jim Yamamoto at (206) 870-1223.
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